Societies formed in Eng- land for carrying on any labor, trade, or handicraft, whether wholesale or retail, in- cluding the buying and selling of land, and also (but subject to certain restrictions) the business of banking (I. and P. Soc. Act, 1876, 6). Such a society (which must consist of seven persons at least) when registered under the act becomes a body corporate with limited liability, and with the word "limited" as the last word in its name (id. 7, 11), and is regulated by rules pro- viding for the amount of the shares, the holding of meetings, the mode in which the profits are to be applied, etc.; id. 9 In English Law. These are societies which are regulated by the English Industrial and Provident Societies Acts, 1893 to 1913. The Act of 1893, which repealed, re-enacted, and amended the previous legislation on the subject, defines an industrial and provident society which may be registered under that act as "a society for carrying on any industries, businesses or trades specified in or authorized by its rules, whether wholesale or retail, and including dealings of every description with land," and provides that no member, other than another such registered society, may have an interest exceeding £200 in the shares of such society, and that the business of banking is to be carried on subject to the provisions of the act. Such a society (which must consist of seven persons at least), when registered under the act becomes a body corporate with limited liability, and with the word "limited" as the last word in its name and is regulated by rules, providing for the holding of meetings, the appointment of officers, the mode in which the profits are to be applied, etc. Down to 1918 such societies, subject to compliance with certain conditions, were exempted from income tax, but by the Income Tax Act of 1918, became taxable. Industrial and provident societies origi- nated in the adoption of the principle of co-operation by working men for the purposе of buying goods for their own consumption at wholesale prices and selling them among themselves at a price sufficient to pay the expenses and realize a small profit. Many such societies also offer inducements for eaving, by having the capital divided into shares of a small amount payable by weekly or monthly instalments. Sometimes part of the profits is applied in paying interest at a certain rate on the shares, and the balance for any purpose authorised by the Friendly Societies Acts. Sometimes also the shares are not transferable, but the investment of each member is accumulated for the benefit of his family. Bvrne. INDUSTRIAM, PER (Lat.). A quali- fied property in animals feræ naturæ may be acquired per industriam, i. e. by a man's reclaiming and making them tame by art, industry, and education; or by so confining them within his own immediate power that they cannot escape and use their natural liberty. 2 Steph. Com. 5. By exertion or labor. Anderson. INE, LAWS OF. The earliest laws of the Kingdom of Wessex. They were probably promulgated betweer 688 and 694. Here are some of them: "If any one within the borders of our Kingdom commits an act of robbery or seizes anything with violence, he shall restore the plunder and pay a fine of 60 shillings." "The wergeld of a Welsh horseman who is in the King's service and can ride on his errands shall be 200 shillings," etc. Byrne. The full text. of the laws, with an English translation, will be found in "The Laws of the Earliest English Kings," edited by F. L. Attenbor- ough (1922), at p. 36.